Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores
43/2018 – State Tax Dated:- 10-9-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 43/2018 – State Tax
Dated:10th September, 2018
NOTIFICATION
In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of –
(i) Notification No. 57/2017 – State Tax dated 15th November, 2017 published in the Gazette of Sikkim;
(ii) Notification No. 17/2018 – State Tax dated 28th March,
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es Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
Quarter for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
31st October, 2018
2
October – December, 2017
31st October, 2018
3
January – March, 2018
31st October, 2018
4
April – June, 2018
31st October, 2018
5
July – September, 2018
31st October, 2018
6
October – December, 2018
31st January, 2019
7
January – March, 2019
30th April, 2019
Provided that the details of outward supply of goods or services or both in FORM GSTR-1 f
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